John H. Wood Co. v. Commissioner
1 B.T.A. 1098, 1925 BTA LEXIS 2669
This text of 1 B.T.A. 1098 (John H. Wood Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
John H. Wood Co. v. Commissioner, 1 B.T.A. 1098, 1925 BTA LEXIS 2669 (bta 1925).
Opinion
DECISION.
The determination of the Commissioner is approved. No satisfactory evidence was introduced to show that the good will carried on the taxpayer’s books had an actual cash value, as required by section 326 of the Revenue Act of 1918, in order that good will may be included in invested capital.
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
Bluebook (online)
1 B.T.A. 1098, 1925 BTA LEXIS 2669, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-h-wood-co-v-commissioner-bta-1925.